Commentary

B5.102 Other occupation of land

Business tax
Business tax | Commentary

B5.102 Other occupation of land

Business tax | Commentary

B5.102 Other occupation of land

If a particular activity does not, as a matter of fact, fall within the definitions given in B5.101, it may still be taxable as representing the carrying on of some other trade, if the land is occupied on a commercial basis with a view to the realisation of profit1. This rule could be particularly important for recipients of the basic (formerly single) payment (see B5.120), where, for example, the land is used for horse grazing in connection with a livery business. Alternatively, the activity may represent casual or occasional profits chargeable as income not otherwise

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